184 CapitaLand Integrated Commercial Trust Notes to the financial statements Year ended 31 December 2024 29 FINANCIAL RISK MANAGEMENT (continued) Hedge accounting (continued) Net investment hedges (continued) Nominal amount Carrying amount – assets Carrying amount – liabilities Line item in the Statements of Financial Position where the hedging instrument is included Changes in the fair value of the hedging instrument recognised in Unitholders’ Funds Amounts reclassified from Hedging Reserve to Statement of Total Return Line item in Statement of Total Return affected by the reclassification $’000 $’000 $’000 $’000 $’000 Group 2023 Foreign exchange denominated debt (EUR) (473,108) – (472,427) Loans and borrowings 15,002 – NA Foreign exchange denominated debt (AUD) (539,043) – (538,618) Loans and borrowings (388) – NA The amounts related to items designated as hedged items were as follows: Change in value used for calculating hedge ineffectiveness FCTR Balances remaining in the FCTR from hedging relationships for which hedge accounting is no longer applied $’000 $’000 $’000 Group 2023 EUR net investment (11,038) 28,433 – AUD net investment 1,050 51,938 – 185 Annual Report 2024
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